In the Chapter 19 lectures, I mentioned that activity-based costing (ABC) can be a much more effective method of allocating costs, but that this accuracy comes with greater complexity and costs. One repeating theme in accounting courses is the need to provide high-quality information subject to cost constraints. In theory, it would be possible to provide perfect information. However, such a level of accuracy would be associated with infinite costs. Since no organization is willing to pay an infinite amount of money, accounting information is often required to be "free from material misstatement" rather than "100% correct". For this discussion, I'd like you to identify two companies: one that is likely to use and benefit from ABC; and one that would probably not use ABC because the associated cost is not worth the benefit. Provide explanations for why you think each company would (would not) choose to use ABC based on the nature of their operations. [NOTE: You do not need to worry about whether these companies actually use ABC. Just provide justification for why you feel it is or is not appropriate.]